Sell from UK to Hongkong, make a repayment

If a company based in UK purchase products in UK and sell produts to Hongkong. When they purchase products in UK, the invoices including VAT,does the VAT can be used as a input tax to make a repayment?

Hi William Wu,
If you are VAT registered in the UK and you buy goods to export overseas then you can treat the VAT on the purchase as input tax as you are making a zero rated export.
Please see the guidance here:
VAT on goods exported from the UK (VAT Notice 703)
https://www.gov.uk/guidance/vat-guide-notice-700#section10
Thank you.